Does every entity have to register for Corporate Tax — even government and charitable ones?

Law 47 explicitly lists exempt categories: government and government-controlled entities carrying out a sovereign activity, qualifying pension and investment funds, and public-benefit entities formally registered as such with the authority. But exemption isn't automatic just because an entity is called a "charity" — specific conditions must be met, and sometimes an explicit application for approval is required.

Even an exempt entity may still owe a return or notification in certain cases. Confusing "exempt" with "doesn't need to touch the tax file at all" is a common mistake that costs time and penalties later. RASEEKH confirms your entity's correct classification before you assume the exemption applies.